BLANKETY-BLANK: Alex Rodriguez winces after being retired on a sinking fly ball for the final out of the fourth inning with a man on base during the Yankees’ eventual 8-0 loss to the Rangers in Game 3 of the ALCS last night at The Stadium.Charles Wenzelberg/New York Post

A.J. Burnett is punching bag and punch line. He is both scapegoat and goat.

But, just for the record, he has not thrown a pitch yet and the Yankees are down two-games-to-one and, really, 26 innings to one.

He has nothing to do with Derek Jeter and Jorge Posada looking old, Mark Teixeira going hitless in the ALCS and Alex Rodriguez being unable to deliver anything like the impact of last year.

So we can make this all about Burnett tonight, but the truth is this is a referendum on the entire 2010 Yankees. This is about if this team is going to be able, if necessary, to compensate for their weakest link and get themselves back into this best-of-seven.

At this moment, Josh Hamilton and Cliff Lee are the dominant forces in the ALCS. If in 48 hours we are not saying that about A-Rod and CC Sabathia, then the Yankees season will probably be over, their repeat dreams dashed.

Yes, Lee in Game 3 for the opposition and Burnett in Game 4 for you is the baseball version of between a rock and a hard place. But now that the Yankees have been rocked, we are going to see if they are still champions, if they can get up and do something about it besides wait until December, when they can write a big old check so Lee can join them, since they can’t beat him.

“I don’t think we are in trouble,” Yankees manager Joe Girardi said. “We are a good club. We are down two-games-to-one, not three-games-to-none and losing in the bottom of the ninth.”

A five-run eighth inning in the opener is all that stands between the Yankees and actually being down three-games-to-none, so thoroughly are they being outplayed.

The Yanks lost 8-0 last night in Game 3, suffocated by a pitching Picasso. Lee worked eight shutout innings by combining every item of mound brilliance. He went in and out. Up and down. Soft and hard. He tossed a curveball to change eye levels, a changeup to devastate timing, froze righty hitters by coming hard in late in the count, went up the ladder to overpower, particularly Jeter. Lee yielded two hits and fanned 13, every Yankee except Robinson Cano at least once.

He is now 7-0 in the postseason, including 3-0 against the Yankees. But the Yankees figured out how to win last year’s World Series despite two losses to Lee by performing at a high level in the other games. Now it is simple: They get back to that caliber and win three of the next four games, or else the season is done. And really, there is a burden to win three in a row since sitting in Game 7 is Lee, who this postseason (0.75 ERA in three starts) is Gibson intertwined with Koufax blessed by Mathewson.

“Today was a masterpiece,” A-Rod said.

Fine. But tonight is Tommy Hunter. Being pushed to the edge of the cliff by Lee goes away. This is the Rangers’ fourth starter. So an offense that has managed three runs in the 26 innings aside from that eighth-inning spurt in Game 1 has no excuses. Burnett is not an alibi to explain a loss. If he does not pitch well, it is up to the offense to compensate for him. It is up to a bullpen to do better than last night when it gave up six ninth-inning runs to embarrass the Yankees, empty their Stadium and enable Texas to comfortably remove Lee after 122 pitches.

The relievers should be prepared from the first pitch to come Burnett’s rescue. Game 4 is too precious to keep in Burnett’s untrustworthy right hand for too long.

“We are resilient,” Girardi said.

Last night they weren’t. Andy Pettitte gave up a two-run homer to Josh Hamilton three batters into the game and that was enough to beat the Yankees despite overall excellence from Pettitte.

The Yankees have now been outscored 15-2 the past two games. There are a lot of reasons for that. None are A.J. Burnett. And he cannot be an excuse tonight either. It is time for Jeter and Posada to play younger, A-Rod to play better and Teixeira to get a hit.